商務(wù)英語(yǔ)之會(huì)計(jì)英語(yǔ)匯總

1、商務(wù)英語(yǔ)之會(huì)計(jì)英語(yǔ)匯總商務(wù)英語(yǔ)之會(huì)計(jì)英語(yǔ)匯總acceptance承兌Account賬戶(hù)accountant會(huì)計(jì)員accounting會(huì)計(jì)accountingequation會(huì)計(jì)等式accountingsystem會(huì)計(jì)制度accountspayable應(yīng)付賬款accountsreceivable應(yīng)收賬款accumulatedprofits累積利益adjustingentry調(diào)整記錄adjustment調(diào)整administrationexp

2、ense管理費(fèi)用advances預(yù)付advertisingexpense廣告費(fèi)agency代理agent代理人agreement契約allotments分配數(shù)allowance津貼amalgamation合并AmericanAccountingAssociation美國(guó)會(huì)計(jì)協(xié)會(huì)AmericanInstituteofCPAs美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)amtization攤銷(xiāo)amtizedcost應(yīng)攤成本annuities年金appliedcost

3、已分配成本appliedexpense已分配費(fèi)用appliedmanufacturingexpense己分配制造費(fèi)用apptionedge攤派費(fèi)用appreciation漲價(jià)articleofassociation公司章程articulation勾稽關(guān)系assessment課稅assets資產(chǎn)attneyfee律師費(fèi)audit審計(jì)audit審計(jì)員average平均數(shù)averagecost平均成本baddebt壞賬balance余額bal

4、ancesheet資產(chǎn)負(fù)債表bankaccount銀行賬戶(hù)bankbalance銀行結(jié)存bankge銀行手續(xù)費(fèi)bankdeposit銀行存款bankdiscount銀行貼現(xiàn)bankdraft銀行匯票bankloan銀行借款bankoverdraft銀行透支bankersacceptance銀行承兌bankruptcy破產(chǎn)bearer持票人beneficiary受益人bequest遺產(chǎn)bill票據(jù)billofexchange匯票billo

5、flading提單billsdiscounted貼現(xiàn)票據(jù)billspayable應(yīng)付票據(jù)billsreceivable應(yīng)收票據(jù)boardofdirects董事會(huì)bonds債券bonus紅利bookvalue賬面價(jià)值bookkeeper簿記員bookkeeping簿記branchofficegeneralledger支店往來(lái)賬戶(hù)broker經(jīng)紀(jì)人broughtdown接前broughtfward接上頁(yè)budget預(yù)算businessent

6、ity企業(yè)個(gè)體byproduct副產(chǎn)品byproductsales副產(chǎn)品銷(xiāo)售capital股本capitalincome資本收益capitaloutlay資本支出capitalstock股本capitalstockcertificate股票carrieddown移后carriedfward移下頁(yè)cash現(xiàn)金cashaccount現(xiàn)金賬戶(hù)discountonpurchase進(jìn)貨折扣discountonsale銷(xiāo)貨折扣dishonoured

7、check退票dissolution解散dividend股利dividendpayable應(yīng)付股利documentarybill押匯匯票documents單據(jù)doubleentrybookkeeping復(fù)式簿記draft匯票drawee付款人drawer出票人drawing提款duplicate副本dutiestaxes稅捐earnings業(yè)務(wù)收益endser背書(shū)人entertainment交際費(fèi)enterprise企業(yè)equipmen

8、t設(shè)備estate財(cái)產(chǎn)estimatedcost估計(jì)成本estimates概算exchange兌換exchangeloss兌換損失expenditure經(jīng)費(fèi)expense費(fèi)用extension延期externalusers外部使用者facevalue票面價(jià)值fact代理商fairvalue公平價(jià)值financialaccounting財(cái)務(wù)會(huì)計(jì)FinancialAccountingStardsBoard財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)financial

9、activities籌資活動(dòng)financialfecast財(cái)務(wù)預(yù)測(cè)financialstatement財(cái)務(wù)報(bào)表financialyear財(cái)政年度f(wàn)inishedgoods制成品finishedparts制成零件fixedasset固定資產(chǎn)fixedcost固定成本fixeddeposit定期存款fixedexpense固定費(fèi)用feman工頭franchise專(zhuān)營(yíng)權(quán)freight運(yùn)費(fèi)funds資金furniturefixture家俬及器具

10、gain利益generalexpense總務(wù)費(fèi)用generalledger總分類(lèi)賬generalpurposeinfmation通用目的信息generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原則goingconcernassumption持續(xù)經(jīng)營(yíng)假設(shè)goods貨物goodsintransit在運(yùn)貨物goodwill商譽(yù)GovernmentAccountingOffice政府會(huì)計(jì)辦公室governmentb

11、onds政府債券grossprofit毛利guarantee保證guarant保證人idletime停工時(shí)間imptduty進(jìn)口稅income收入incomefromjointventure合營(yíng)收益incomefromsaleofassets出售資產(chǎn)收入incomestatement損益表incometax所得稅indirectcost間接成本indirectexpense間接費(fèi)用indirectlabour間接人工indsement背